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Corrigendum to Circular No. 97/16/2019-GST dated 8th April, 2019 issued vide No. GSL/GST/S.168/B.37, as amended vide Corrigendum dated 02.07.2019.

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.... No. GSL/GST/B.54 Subject: Corrigendum to Circular No. 97/16/2019-GST dated 8th April, 2019 issued vide No. GSL/GST/S.168/B.37, as amended vide Corrigendum dated 02.07.2019. In para2(i) of the Circular No. 97/16/2019-GST dated 8th April, 2019, as amended vide Corrigendum dated 02.07.2019, for "(i) a registered person who wants to opt for payment of State tax @ 3% by availing th....

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